CMPAPracticeAssessment 310811 by 7SN062C3

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									                                                         Computerised accounting (CMPA)
                                             Practice: Assessment book – Brookland Plants




                               Practice assessment


                            Computerised accounting
                           Level 2 Certificate in Accounting

                                  Assessment book

   This practice assessment is for familiarisation purposes only and must not be used in place of a ‘live’
    assessment.
   When you feel prepared to sit the live assessment please contact your Training Provider who can schedule
    a live assessment for you.




                                                                                                              1
                                                              Computerised accounting (CMPA)
                                                  Practice: Assessment book – Brookland Plants



Instructions to candidates
This assessment is in two sections. You must prove competence in each section to be successful.

 Section 1 asks you to input data into a computerised accounting package and produce documents and reports.
 Section 2 asks you to complete short answer questions.

The time allowed to complete this Computerised accounting assessment is 3 hours.

Additional time up to a maximum of 1 hour may be scheduled by your tutor to allow for delays due to computer
issues, such as printer queues and uploading documents to LearnPlus.

It is important that you provide all documents specified in the tasks so your work can be assessed. All printed
material should be titled and be marked with your name and AAT membership number.

If your computerised accounting system allows for the generation of PDFs, these can be generated instead of hard
copy prints. Screenshots saved as image files are also acceptable.

If you are using print-outs as evidence, the only document you will be required to upload at the end of the
assessment is your assessment booklet. If you have generated PDFs or screenshots instead of printing, these
documents should be uploaded to LearnPlus with your assessment book. Please ensure that your training provider
is aware of which option you will be using.
                                                              Computerised accounting (CMPA)
                                                  Practice: Assessment book – Brookland Plants



Section 1

Data
This assessment is based on an existing business, Brookland Plants, an organisation that supplies ornamental
plant displays and a maintenance service to local businesses. The owner of the business is Nadine Brookland who
operates as a sole trader.

At the start of business Nadine operated a manual book-keeping system but has now decided that from 1 May
20XX the accounting system will become computerised. You are employed as an accounting technician.

You can assume that all documentation has been checked for accuracy and authorised by Nadine Brookland.

Sales are to be analysed in three ways:

       Plant displays
       Plant maintenance
       Cash sales, which arise from occasional sales of plant displays to friends.

Some nominal ledger accounts have already been allocated account codes. You may need to amend or create
other account codes.

The business is registered for VAT. The rate of VAT charged on all goods and services sold by Brookland Plants is
20%.

All expenditure should be analysed as you feel appropriate.

Before you start the assessment you should:

       Set the system software date as 31 May of the current year.
       Set up the company details under the name ‘Brookland Plants’.
       Set the financial year to start on 1st May of the current year.

This set-up does not form part of the assessment standards, so your training provider may assist you with this.
                                                              Computerised accounting (CMPA)
                                                  Practice: Assessment book – Brookland Plants



Task 1.1
Refer to the customer listing below:
   Set up customer records to open sales ledger accounts for each customer.
   Save your work and print a Customer activity list, which includes each customer’s name, account code, credit
    limit and opening balance.


Customer Listing

Customer name, address and             Customer account code       Customer account details
contact details                                                            at 1 May 20XX
Ennis plc                              ENN01                      Credit limit: £3,000
26 Highfield Road                                                 Payment terms: 30 days
Ronchester                                                        Opening balance: £1,698.70
RC17 1BG

Telephone: 0161 876 4356
Contact name: Kelly Ennis

Campbell Ltd                           CAM01                      Credit limit: £4,000
45 Green Lane                                                     Payment terms: 30 days
Ronchester                                                        Opening balance: £2,100.00
RC12 5FR

Telephone: 0161 969 3221
Contact name: Matthew Jones

MJ Devonish                            DEV01                      Credit limit: £1,000
27 Jurys Road                                                     Payment terms: 30 days
Ronchester                                                        Opening balance: £352.50
RC3 8HY

Telephone: 0161 456 2874
Contact name: Usman Hussain

Bell and Cooke Ltd                     BEL01                      Credit limit: £3,000
32 Forest Lane                                                    Payment terms: 30 days
Ronchester                                                        Opening balance: £1,200.80
RC9 7KJ

Telephone: 0161 854 9327
Contact name: Jenny Holmes
                                                               Computerised accounting (CMPA)
                                                   Practice: Assessment book – Brookland Plants



Task 1.2
Refer to the supplier listing below:
   Set up supplier records to open purchases ledger accounts for each supplier.
   Save your work and print a Supplier activity list, which includes each supplier’s name, account code, credit limit
    and opening balance.


Supplier Listing

Supplier name, address and             Supplier account code          Supplier account details
contact details                                                              at 1 May 20XX
Highdown Plants Ltd                    HIG01                        Credit limit: £4,000
26 Growcott Street                                                  Payment terms: 30 days;
Ronchester                                                          Opening balance: £2,600.00
RC4 2JT

Telephone: 0161 743 0097
Contact name: Hetal Patel

Lewis and Lane                         LEW01                        Credit limit: £4,500
45 Princes Street                                                   Payment terms: 30 days
Ronchester                                                          Opening balance: £1,800.00
RC18 7TR

Telephone: 0161 834 0029
Contact name: Denise Lane

Meadow Supplies                        MEA01                        Credit limit: £2,500
27 Jurys Road                                                       Payment terms: 30 days
Ronchester                                                          Opening balance: £850.20
RC3 8HY

Telephone: 0161 738 2434
Contact name: John Black

Broad Garages                          BRO01                        Credit limit: £1,000
32 Anderson Street                                                  Payment terms: 30 days
Ronchester                                                          Opening balance: £375.80
RC9 5DR

Telephone: 0161 261 4486
Contact name: James Graham
                                                                Computerised accounting (CMPA)
                                                    Practice: Assessment book – Brookland Plants



Task 1.3
Refer to the list of nominal ledger balances below:
   Enter the opening balances into the computer, making sure you select, amend or create appropriate nominal
    ledger account codes.
   Print a trial balance.
   Check the accuracy of the trial balance and, if necessary, correct any errors.


List of nominal ledger balances as at 01.05.20XX

Account names                                   £                £


Office equipment                                     3,189.00
Motor Vehicle                                       14,500.00

Bank                                                  4,805.80
Petty Cash                                              200.00
Sales ledger control* see note below                  5,352.00        5,626.00
Purchases ledger control* see note below                              1,650.60
VAT on sales
VAT on purchases                                      1,276.00       24,300.00
Capital
Drawings                                              4,174.00        6,780.00
Sales – plant displays                                                3,460.00
Sales – plant maintenance                                               460.40
Cash Sales
Materials purchases                                   7,480.20
Rent and rates                                          750.00
Motor vehicle expenses                                  550.00

* Note
As you have already entered opening
balances for customer and suppliers the
software package you are using may not
require you to enter these balances
                                                            Computerised accounting (CMPA)
                                                Practice: Assessment book – Brookland Plants



Task 1.4
You have received notification of a change of address and telephone number from a supplier, Meadow Supplies.
   Enter the new address and telephone number into the computer.
   Print a screen shot of the supplier’s record with the new address and telephone number

The new address and telephone number are:

54 Sandy Lane
Ronchester
RC3 6RD

Telephone: 0161 456 1983
                                                             Computerised accounting (CMPA)
                                                 Practice: Assessment book – Brookland Plants



Task 1.5
Refer to the following sales invoices, sales credit note and summary of purchases invoices and enter these
transactions into the computer.

                                     Brookland Plants
                         46, Kirkland Street, Ronchester, RC4 0TS
                             VAT Registration No 476 3163 00

Telephone: 0161 743 5188
Email: N.Brookland@Brooklands.co.uk

                               S A L E S I N V O I C E N O 080
                                       Date: 01 May 20XX

Campbell Ltd
45 Green Lane
Ronchester
RC12 5FR


                                                                            £

Supplying plant displays for reception area                               900.00
VAT @ 20%                                                                 180.00
Total for payment                                                       1,080.00

                                       Terms: 30 days



                                      Brookland Plants
                          46, Kirkland Street, Ronchester, RC4 0TS
                              VAT Registration No 476 3163 00

Telephone: 0161 743 5188
Email: N.Brookland@Brooklands.co.uk

                               S A L E S I N V O I C E N O 081
                                       Date: 15 May 20XX
Bell and Cooke Ltd
32 Forest Lane
Ronchester
RC9 7KJ

                                                                             £

Supplying new plant displays                                                870.00
VAT @ 20%                                                                   174.00
Total for payment                                                         1,044.00

                                        Terms: 30 days
                                                           Computerised accounting (CMPA)
                                               Practice: Assessment book – Brookland Plants



Task 1.5 continued
                                     Brookland Plants
                         46, Kirkland Street, Ronchester, RC4 0TS
                             VAT Registration No 476 3163 00

Telephone: 0161 743 5188
Email: N.Brookland@Brooklands.co.uk

                            S A L E S CREDIT NOTE N O 016
                                     Date: 18 May 20XX
Campbell Ltd
45 Green Lane
Ronchester
RC12 5FR


                                                                      £

Return of unwanted plant display                                    150.00
VAT @ 20%                                                            30.00
Total for payment                                                   180.00

                                      Terms: 30 days



                                     Brookland Plants
                         46, Kirkland Street, Ronchester, RC4 0TS
                             VAT Registration No 476 3163 00

Telephone: 0161 743 5188
Email: N.Brookland@Brooklands.co.uk

                             S A L E S I N V O I C E N O 082
                                     Date: 25 May 20XX
Ennis plc
26 Highfield Road
Ronchester
RC17 1BG

                                                                      £

Maintaining existing plant displays                                 710.00
VAT @ 20%                                                           142.00
Total for payment                                                   852.00

                                      Terms: 30 days
                                                       Computerised accounting (CMPA)
                                           Practice: Assessment book – Brookland Plants



Task 1.5 continued

Summary of purchases invoices

Date       Supplier      Invoice   Gross       VAT           Net            Plant         Motor
20XX       Name          Number                                             supplies      expenses
                                      £              £             £              £           £

02.05.XX   Lewis and     X204       2,400.00     400.00       2,000.00         2,000.00
           Lane


07.05.XX   Broad         M145        216.00          36.00         180.00                    180.00
           Garages


12.05.XX   Highdown      2010        960.00      160.00            800.00        800.00
           Plants Ltd


18.05.XX   Meadow        1904       1,284.00     214.00       1,070.00         1,070.00
           Supplies

           Totals
                                    4,860.00     810.00       4,050.00         3,870.00      180.00
                                                            Computerised accounting (CMPA)
                                                Practice: Assessment book – Brookland Plants



Task 1.6
Refer to the following summary of payments received from customers and made to suppliers and enter these
transactions into the computer, making sure you allocate all amounts as shown in the details column.


Cheque/BACS receipts listing
Date         Receipt type        Customer                  £        Details
07.05.XX     BACS                Ennis plc               1,698.70   Payment of opening balance
24.05.XX     Cheque              Campbell Ltd              900.00   Payment of invoice 80 including
                                                                    credit note 16


Cheques paid listing
Date         Cheque number       Supplier                  £        Details
11.05.XX     002365              Lewis and Lane          1,800.00   Payment of opening balance
18.05.XX     002366              Highdown Plants Ltd     1,500.00   Payment on account
23.05.XX     002367              Broad Garages             216.00   Payment of invoice M145
                                                               Computerised accounting (CMPA)
                                                   Practice: Assessment book – Brookland Plants



Task 1.7
(a) Refer to the following receipt issued for cash sales and enter this transaction into the computer.

Receipt Number 06

Date 06 May 20XX

Received, by cheque, from Fiona Wittin for a plant display:

£90.00 including VAT



(b) Refer to the following email from Nadine Brookland and enter this transaction into the computer.

                                                 Email

From:       Nadine Brookland
To:         Accounting Technician
Date:       12 May 20XX
Subject:    Drawings

Hello

I have used the Company debit card to withdraw £180 in cash from the bank for my personal use.
Please record this transaction.

Thanks
Nadine



(c) Refer to the following cash purchases listing and enter this transaction into the computer.

Cash purchases listing
Date            Payment method            Details                               Amount
20 May 20XX     Debit card                Purchase of a computer printer,       £108.00 including VAT
                                          model number 45XK:
                                                             Computerised accounting (CMPA)
                                                 Practice: Assessment book – Brookland Plants



Task 1.8
Refer to the following petty cash vouchers and enter the petty cash payments into the computer.

Petty Cash Voucher

Date 08 May 20XX                                           No PC28
                                                             £
Emergency repair to lock on office door – VAT not          38.87
applicable

Receipt attached

Petty Cash Voucher

Date 16 May 20XX                                           No PC29
                                                             £
Taxi fare – VAT not applicable                             22.00

Receipt attached

Petty Cash Voucher

Date 20 May 20XX                                          No PC30
                                                             £
Paper for printer, envelopes and pens                     27.60
VAT                                                        5.52
Total                                                     33.12

Receipt attached
                                                              Computerised accounting (CMPA)
                                                  Practice: Assessment book – Brookland Plants



Task 1.9
Refer to the following email from Nadine Brookland:
   Make entries into the computer to write off the amount of £352.50 owing from MJ Devonish. (Ignore VAT).
   Match this transaction against the opening balance in MJ Devonish’s account.

                                                Email

From:       Nadine Brookland
To:         Accounting Technician
Date:       10 May 20XX
Subject:    MJ Devonish

Hello

The above customer has ceased trading owing us £352.50. Please write this amount off as an
irrecoverable debt.

Thanks
Nadine




Task 1.10
Refer to the following journal entries and enter them into the computer.

JOURNAL ENTRIES TO BE MADE 12.05.XX                             £           £

Motor vehicle expenses                                        65.00
Rent and rates                                                             65.00


Being an error in the opening journal entries



JOURNAL ENTRIES TO BE MADE 28.05.XX                             £           £

Bank                                                          30.00
Drawings                                                                   30.00


Being an error in recording the amount withdrawn from
the bank by Nadine Brookland
                                                             Computerised accounting (CMPA)
                                                 Practice: Assessment book – Brookland Plants



Task 1.11
Refer to the following email below from Nadine Brookland and enter this transaction into the computer.

                                               Email

From:       Nadine Brookland
To:         Accounting Technician
Date:       31 May 20XX
Subject:    Petty cash

Hello

Please transfer an amount of £ 93.99 from the bank account to the petty cash account to reimburse
the petty cash float. The balance on the petty cash account should now be £200.

Thanks
Nadine




Task 1.12
Refer to the following bank statement:
   Enter the direct debit for rates (no VAT) and bank charges (no VAT) which have not yet been accounted for.
   Reconcile the bank statement. If the bank statement does not reconcile check your work and make the
    necessary corrections.
   Print the bank reconciliation statement.

                                           North Bank plc
                                           60 High Street
                                            Ronchester
                                              RC1 8TF
Brookland Plants
46 Kirkland Street
Ronchester
RC4 OTS

Account number 00678432                                                                 31 May 20XX

                                     STATEMENT OF ACCOUNT
Date        Details                                   Paid out                Paid in        Balance
20XX                                                         £                      £              £
01 May      Opening balance                                                                4,805.80C
08 May      Counter credit                                                      90.00      4,895.80C
10 May      BACS: Ennis plc                                                  1,698.70      6,594.50C
12 May      Cash withdrawal                                    150.00                      6,444.50C
18 May      Cheque 002265                                    1,800.00                      4,644.50C
20 May      Debit card                                         108.00                      4,536.50C
24 May      Direct Debit - Ronchester MBC - Rates              300.00                      4,236.50C
21 May      Cheque 002366                                    1,500.00                      2,736.50C
30 May      Bank charges                                        56.00                      2,680.50C
31 May      Transfer                                            93.99                      2,586.51C
            D = Debit C = Credit
                                                                Computerised accounting (CMPA)
                                                    Practice: Assessment book – Brookland Plants



Task 1.13
Use the appropriate software tool to check for data errors and print a screen shot of the data verification screen.
Make any necessary corrections.


Task 1.14
Print a trial balance as at 31 May 20XX. Check the accuracy of the trial balance and, if necessary, correct any
errors.


Task 1.15
Back up your work to a suitable storage media and print a screen shot of the back up screen showing the location
of back up data. Your assessor will tell you what storage media you should use.


Task 1.16
Print the following reports:

   The sales day book (customer invoices)
   The sales returns day book (customer credits)
   The purchases day book (supplier invoices)
   All sales ledger accounts (customer accounts), showing all transactions within each account
   All purchases ledger accounts (supplier accounts), showing all transactions within each account
   All active nominal ledger accounts, showing all transactions within each account.

Please note the accounting package you are using may not use exactly the same report names as those shown
above, so some alternative names are shown in brackets.


Task 1.17
(a) Generate an aged trade receivables analysis and print a copy.
(b) Export the aged trade receivables analysis to a spreadsheet and print a copy. You do not need to make any
    alterations to the spreadsheet.


Task 1.18
Print an overdue account letter for Campbell Ltd.



Task 1.19
Use the relevant software tool to clear month end turnover totals and print a screen shot of the on screen
instruction to clear month end turnover totals.
                                                              Computerised accounting (CMPA)
                                                  Practice: Assessment book – Brookland Plants



Section 2
Task 2.1
In a computerised accounting system the following data entry error message may sometimes appear.


WARNING



Date entered is outside your current financial year. Are you sure you want to continue?

                                    Yes                      No



(a)     Show the most appropriate response to this message by selecting one of the options from the table below.


Task 2.1                                                                                                      
Select the Yes button, continue to enter data and take no further action.

Select the No button, check the accuracy of the date entered and if necessary change it before
proceeding.

Select the Yes button, continue to enter data and correct any errors later

Select the No button, change the date to the current financial year and then continue to enter the data.



Task 2.2
Several purchases invoices have been input into a computerised accounting system.

(a)     Which computer generated report would you use to review these transactions and identify any errors?


Task 2.2                                                                                                      
Trial balance

Aged trade payables report

Purchases day book

Suppliers statements
                                                              Computerised accounting (CMPA)
                                                  Practice: Assessment book – Brookland Plants



Task 2.3
It has been discovered that the rate of VAT on one of the purchases invoices in Section 1 was incorrectly entered
at 20.00% instead of zero.

(a)     Show which one of the following sentences is correct.


Task 2.3                                                                                                        
In a computerised accounting system it is possible to use the software corrections tool to edit the error
and change the rate of VAT.
In a computerised accounting system it is not possible to use the software corrections tool to edit the error
and change the rate of VAT.



Task 2.4
Accounting information is entered into the computer from different source documents.

(a) Which source document is used to enter a regular monthly automated payment to a supplier?


Task 2.4                                                                                                        
Bank reconciliation statement

Cheques received listing

Remittance advice note

Direct debit / Standing order schedule



In a computerised system every credit customer is allocated an account code.

(b) Show whether the following statement is true or false.

‘Two different customers cannot have the same account code because the computerised accounting system uses
the account code to identify the customer.’


Task 2.4 continued                                                                                              
True

False
                                                               Computerised accounting (CMPA)
                                                   Practice: Assessment book – Brookland Plants



Task 2.5
Data stored on a computer is at risk from various sources.

(a)   Insert the appropriate risk number in the table below to match each risk to one of the situations described. You
      should identify the most appropriate risk for each situation and use each risk once only.


Risk number       Risk to data

       1          Data may become corrupted
       2          Data may be difficult to locate
       3          Data may be lost
       4          Data may be seen by unauthorised users


Situation                                                                                            Risk number

There is no organisational policy for the use of passwords.                                          Choose option

In accordance with organisational policy back-up copies of data are taken every 2 months.            Choose option

In accordance with organisational policy back-up copies of data are stored on a bookshelf in a
                                                                                                     Choose option
locked office.

There is no organisational policy for the naming of files on the computer.                           Choose option


A computer virus is a risk to data.

(b) Show whether the following statements about computer viruses are true or false.

                                                                                                    True       False
                                                                                                               
A computer virus is a piece of software that infects programs and data

A computer virus cannot enter the system as an attachment to an email

On 26 July 20XX an overdue accounts letter was sent to Jones Brothers, 27 The Parade, Wormley, WM7 4RD.
You have now been asked to password protect the letter in accordance with best practice.

(c)   Which one of the passwords in the table below is the most appropriate?

                                                                                                 Most appropriate
Password
                                                                                                           
Jonesletter

WM74RD

JB*let2607

27Parade
                                                                Computerised accounting (CMPA)
                                                    Practice: Assessment book – Brookland Plants



Task 2.5 continued
(d)   When should a password be changed?


                                                                                                              
Once every twelve months.

On a regular basis.

If it is known to an authorised user.

If it has been used on two occasions by one user.



Task 2.6
(a)   Match the accounting data shown in the table below, to the person or persons who require that data by
      placing a tick in the appropriate column. You should tick each column once only.

                                                           Sales           Credit
Accounting data                                                                         Customers         Suppliers
                                                          Director       controller
Aged trade receivables analysis

Statement of account

Monthly sales figures

Remittance advice




Task 2.7
Many computerised accounting software packages allow data to be imported from or exported to other packages.

(a)   Show whether the following statements are true or false.

                                                                                                   True       False
                                                                                                                 
Data cannot be imported into a computerised accounting package from a spreadsheet package

Data can be exported from a computerised accounting package to a word processing package

								
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